2021 (2) TMI 928 - ALLAHABAD HIGH COURT - GST

Head Note / Extract:
Violation of principles of natural justice - Detention of goods - Short ground raised in the present petition is that the first notice of the proceeding fixed 10.02.2020 was served on the petitioner, however, the petitioner did not appear on the next date fixed - Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - HELD THAT:- Though it is not denied that the notice for the date 10.02.2020 had been served on the petitioner, it is admitted on record that no order came to be passed on that date. Further order dated 15.02.2020 makes it clear that the proper officer did not reserve order on 10.02.2020 but kept the proceeding pending till the date 15.02.2020. Even on 15.02.2020 the only order passed was to proceed ex parte - That being the status, though the petitioner may not have filed reply, it cannot be said that he lost his right to be heard before the order dated 20.02.2020 came to be passed. The orders dated 03.06.2020 and 17.07.2020 are set aside and the matter remitted to the proper officer to pass a fresh order in accordance with law - writ petition is thus allowed.